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Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or most … Online agencies should evaluate the appropriateness of the populated date based on the contract and expectations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating … not do so because the Board did not review the performance of the businesses to determine whether or not to reduce …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a … Justice Engle had an overage of $4,370 at the end of our audit period. The Town Comptroller has not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … is not consistent with New York State General Municipal Law (GML). District officials did not implement standards and … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overKings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, … District did not have any written procedures outlining how user access rights should be established or modified. … written procedures for granting, changing and terminating user access rights to specific financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… counters with a portion at an accessible height and signs at interior offices with raised lettering and Braille. Seven components at the Community Center, such as signs identifying accessible parking spaces and stall doors … closers. Four components at the Town Court, such as signs identifying accessible parking mounted at the proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Contract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: … that are privately owned and subject to the provisions of Labor Law Article 8, without registering with the Department of Labor. When State Contracting Entities submit public …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 … physical accessibility for the 70 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Copiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The … compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 346
To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… in Retirement Online is secure. We are not aware of any evidence at this time of any member, retiree or beneficiary data being compromised. … by accessing Retirement Online only through the Office of the State Comptroller’s website. Users are cautioned …
https://www.osc.ny.gov/retirement/scam-alertNewark Central School District – Employee Benefits (2024M-40)
… errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40